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Results: 1-10 of 432

Charitable Giving Before Tax Law Changes Under the New Administration
  • Goulston & Storrs PC
  • USA
  • November 21 2016

Significant changes are expected to U.S. tax laws following the election of Donald Trump as the next President of the United States and the


Using UPMIFA to release and modify restrictions on charitable funds
  • Mitchell Silberberg & Knupp LLP
  • USA
  • February 10 2011

Many donors impose restrictions of various types on the funds they contribute to charity


The Tax Court disallows charitable deductions and imposes accuracy-related penalties for failure to substantiate equipment donations
  • Proskauer Rose LLP
  • USA
  • May 7 2010

The Tax Court disallowed a couple's charitable deductions and imposed accuracy-related penalties after finding they did not properly substantiate the contributions or provide contemporaneous written acknowledgements of their medical equipment donations


Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner
  • Proskauer Rose LLP
  • USA
  • January 21 2010

In a unanimous decision, the Eighth Circuit upheld over the IRS’ public policy objections a formula disclaimer which passed property to charity


Calling captain obvious?
  • Bryan Cave LLP
  • USA
  • November 5 2015

With some minor exceptions, the facts are the same in PLR 201525002& PLR 201525003. In these PLRs, the Grantor transferred funds to an irrevocable


Why donor advised funds are useful for year-end charitable giving
  • Thompson Coburn LLP
  • USA
  • November 14 2016

Donor advised funds are endowment-like funds that are operated by public charities. When a donor makes a gift to a donor advised fund, a separate fund


Review of Income Tax Deduction Rules for Charitable Gifts
  • Bryan Cave LLP
  • USA
  • August 22 2016

People.com is reporting that Amber Heard, who received a $7 million settlement in her divorce from Johnny Depp this week, is donating the entire $7


Consider Your Options for Charitable Giving
  • Pepper Hamilton LLP
  • USA
  • August 23 2016

There are many charitable giving options that are available to fit a donor’s specific goals. You do not have to be Bill Gates or Warren Buffett to


Establishing your charitable legacy: giving to charity with strings attached
  • Arnold & Porter Kaye Scholer LLP
  • USA
  • October 27 2015

In this issue of Pieces of the Puzzle, the authors outline the key considerations when partnering with a charity to implement a specific project or


The IRS will not apply the gift tax to Section 501(c)(4) donations . . . for now
  • Wiley Rein LLP
  • USA
  • September 15 2011

Ending months of speculation and uncertainty, the Internal Revenue Service (IRS) announced in July that it would no longer devote its resources to considering whether to levy a gift tax on donations by individuals to Section 501(c)(4) social welfare organizations